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dependency+exemption

См. также в других словарях:

  • dependency exemption — see exemption Merriam Webster’s Dictionary of Law. Merriam Webster. 1996 …   Law dictionary

  • dependency exemption — An amount which may be subtracted in computing taxable income for each person who qualifies as a dependent of the taxpayer and whose gross income is less than the exemption amount or who is a child of the taxpayer and who has either not attained… …   Black's law dictionary

  • dependency exemption — An amount which may be subtracted in computing taxable income for each person who qualifies as a dependent of the taxpayer and whose gross income is less than the exemption amount or who is a child of the taxpayer and who has either not attained… …   Black's law dictionary

  • exemption — ex·emp·tion /ig zemp shən/ n 1: the act of exempting or state of being exempt 2: one that exempts or is exempted: as a: an amount of income exempted from taxation that may be deducted from adjusted gross income under the tax laws see also… …   Law dictionary

  • exemption — Freedom from a general duty or service; immunity from a general burden, tax, or charge. Immunity from service of process or from certain legal obligations, as jury duty, military service, or the payment of taxes. See also immunity A privilege… …   Black's law dictionary

  • exemption — Freedom from a general duty or service; immunity from a general burden, tax, or charge. Immunity from service of process or from certain legal obligations, as jury duty, military service, or the payment of taxes. See also immunity A privilege… …   Black's law dictionary

  • Exemption — A deduction allowed by law to reduce the amount of income that would otherwise be taxed. An exemption is based on a status or circumstance rather than economic standing. There are two types of exemptions: personal and dependency. An example of an …   Investment dictionary

  • dependent — de·pen·dent 1 adj 1: determined or conditioned by another: contingent 2 a: relying on another for esp. financial support b: lacking the necessary means of support or protection and in need of aid from others (as a public agency) have the child… …   Law dictionary

  • Child and Dependent Care Credit — Part of a series on Taxation Taxation in the United States …   Wikipedia

  • Tax bracket — Tax brackets are the divisions at which tax rates change in a progressive tax system (or an explicitly regressive tax system, although this is much rarer). Essentially, they are the cutoff values for taxable income mdash; income past a certain… …   Wikipedia

  • Gross-Income Test — One of the five necessary tests that dependents must pass before they can be claimed as such in the U.S. The gross income test mandates that dependents cannot earn more than a certain amount each year. This test only applies to potential… …   Investment dictionary


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